2015 (10) TMI 2594

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ohd. Yousaf, Addl. Commissioner(AR) ORDER Per Archana Wadhwa Benefit of CENVAT credit of service tax paid on the outward transportation of the goods from the appellant s factory to the buyer was denied to the appellant. It I a fact that the definition of input services appearing in Rule 2(l) was amended w.e.f. 01/04/2008 and the expression clearance of final product from the place of removal wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ders and placed upon by their customers and if that be so all the three conditions are satisfied. He also relies upon the Tribunal s decision in the following cases; a. Ultratech Cement Ltd. Vs. CCE, Rohtak 2014(35) STR 364 (Tri. Del.)] b. Ultratech Cement Ltd. Vs. CCE, Rohtak 2015(37) STR 364 (Tri. Del.)] c. M.P. Biscuits Pvt. Ltd. Vs. CCE, Allahabad 2012(282) ELT 563 (Tri. Del.)] d. L.G.....